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2011 (9) TMI 965 - HC - Service TaxPenalty u/s 78 of the FA, 1994 - the assessee has paid the entire service tax with interest before the issue of SCN - invocation of Section 73 - Held that: - Once the duty and interest is paid and duly intimated to the authorities, sub-section (3) of the Section 73 comes into operation, which mandates that the authorities shall not serve any notice under sub-section (1) in respect to the amount so paid and initiate proceedings to recover any penalty - penalty set aside - appeal dismissed - decided in favor of assessee.
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